INTRODUCTION
1 Concept of fuels and lubricants
2. Documentation of operations with fuels and lubricants
3. State registration of persons carrying out activities with fuels and lubricants
CONCLUSION
BIBLIOGRAPHIC LIST
INTRODUCTION
A few years ago, trade in fuels and lubricants (POL) was widespread in a rather narrow circle of enterprises and organizations. However, at present, due to its almost 100% liquidity and high profitability, this type of entrepreneurial activity has become one of the most popular. Many enterprises and organizations that had never before been involved in the trade of fuels and lubricants were involved in this process. Therefore, many organizations have questions related to the peculiarities of legal regulation and taxation of activities for the production and sale of fuels and lubricants.
1 Concept of fuels and lubricants
As follows from the regulatory legal acts in force in the field of petroleum products, including:
Order of the Ministry of Fuel and Energy of Russia dated September 25, 1995 N 194 "On the introduction of the guidance document" Rules for the delivery of oil products to oil depots, gas stations and fuel and lubricants depots along the branches of main oil product pipelines ";
Instructions on the procedure for the receipt, storage, release and accounting of oil and oil products at oil depots, filling stations and gas stations of the USSR State Committee for Oil Product, approved by the USSR State Committee for Oil Product on August 15, 1985 N 06 / 21-8-446, to fuel and lubricants, as a rule , include various products of oil refining.
So, fuels and lubricants include gasoline of various brands (depending on the octane number), automobile oil, antifreeze, diesel fuel.
However, it should be noted that not all types of fuels currently used in road transport can be classified as fuels and lubricants. For example, natural gas, also sold by a number of gas filling stations (AGZS) in Moscow as fuel for cars, according to the name and definition given in Art. 2 of the Federal Law of March 31, 1999 N 69-FZ "On gas supply in the Russian Federation", does not apply to fuels and lubricants.
The accounting of transactions for the sale and (or) purchase of natural gas as fuel does not differ significantly from the accounting for petroleum products. The exception is certain issues related to the taxation of petroleum products, including the accrual and payment of excise taxes, which will be discussed in more detail below.
The scope of application of oil and petroleum products is currently extremely wide. Oil and petroleum products are used as fuel (in all spheres of the economy) or lubricants in enterprises that provide services for the repair and maintenance of vehicles.
If we dwell separately on accounting and taxation of fuels and lubricants as fuel for vehicles, it should be noted that, as a rule, fuel and lubricants are purchased for cash by car owners.
At the same time, in some cases, large motor transport enterprises can conclude long-term contracts for the wholesale of fuel with organizations that sell petroleum products. Such contracts are actually executed by refueling the transport of a given motor transport company at filling stations (gas stations) of the seller of petroleum products according to special coupons, upon presentation of cards or other documents that are the equivalent of a predetermined amount of fuel paid in advance. Payments between buyers and sellers of fuel, as a rule, are made by non-cash means.
The current regulatory legal acts allow cash settlements between legal entities in cash. But according to clause 1 of the Directive of the Central Bank of the Russian Federation of November 14, 2001 N 1050-U and the joint Letter of the Ministry of Taxes and Duties of Russia and the Central Bank of the Russian Federation of July 1, 2002 N 24-2-02 / 252, of July 2, 2002 N 85- Their limit is limited to 60 thousand under one contract.
At the same time, as in the case of cash payments with the population, the use of cash register equipment is required. This requirement is established by clause 1 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards."
For the sale of fuel through gas stations located on the territory of any enterprises and not providing for the sale of fuels and lubricants to the outside, some peculiarities are characteristic. They will be associated, first of all, with the use (non-use) of cash registers.
In such situations, payment for fuel is often made by bank transfer or in another similar way that allows the seller to keep an analytical record of the supply of fuel to various departments (or other production units) of the buyer.
2. Documentation of operations with fuels and lubricants
As follows from the Regulations on the Ministry of Industry and Energy of the Russian Federation, approved by Decree of the Government of the Russian Federation No. 284 of June 16, 2004, this Ministry carries out legal regulation of all issues related to the fuel and energy complex.
Fuels and lubricants are often supplied through pipelines, therefore, the main features of their accounting are primarily related to their transportation and stay in tanks and (or) directly in the pipeline system (residues).
Requirements for the organization and procedure for acceptance and delivery of oil products to oil depots, gas stations and fuel and lubricants depots are established by the Rules approved by Order of the Ministry of Fuel and Energy of Russia dated September 25, 1995 N 194 (hereinafter referred to as the Rules), as well as by the Guiding document RD 153-39.2-080-01 " Rules for the technical operation of filling stations "approved by Order of the Ministry of Energy of Russia dated August 1, 2001 N 229 (as amended on June 17, 2003).
At the same time, the issues of accounting for oil and oil products are regulated by the provisions of the Instruction on the procedure for receipt, storage, release and accounting of oil and oil products at oil depots, filling stations and gas stations of the USSR State Committee for Oil Products, approved by the USSR State Committee for Oil Products on August 15, 1985 N 06 / 21-8-446 ( hereinafter - Instruction), in the part that does not contradict the above documents. It is in the Instruction that the issues of quantitative accounting of petroleum products, carried out in the current mode, are disclosed in detail.
Quantitative accounting of petroleum products at filling stations, in accordance with clause 1.1 of the Instruction, is carried out in liters, quantitatively varying depending on the density of a particular petroleum product simultaneously with a change in the ambient temperature.
When organizing accounting for petroleum products at a gas station, the following is determined:
The procedure (system) for organizing the accounting of petroleum products, the elements of which are given below, including the workflow and the frequency of the inventory;
Financially responsible persons from among the filling station personnel;
Persons exercising control over the organization, the order and correctness of accounting at the enterprise and acting as representatives from the organization when checking accounting with the transport (supplying) organization (the procedure for controlling quantitative accounting at gas stations and fuel and lubricants warehouses will be described in more detail below);
Composition of the inventory commission;
Units of operational accounting of petroleum products by volume (in liters) and by weight (in kilograms).
Accounting for petroleum products at filling stations is carried out in aggregate:
Availability in tanks (the amount of oil products is taken into account for each tank and in total for oil products of each brand);
Presence in technological pipelines;
Dispensing results through fuel and oil dispensers.
The mass of the oil product is determined as follows:
With the volume-mass method of measurement - by its volume and density under the same conditions or conditions reduced to the same (temperature and pressure);
With the mass method - measured in containers and vehicles by weighing on scales;
With the volumetric method, only the volume of the oil product is measured. This method is part of the volumetric method and is used at gas stations for accounting for petroleum products;
With the hydrostatic method - as the product of the pressure difference between the column of the product (at the beginning and end of the commodity operation) and the average cross-sectional area of the part of the tank from which the product is dispensed, divided by the acceleration of gravity.
The receipt of petroleum products at gas stations and warehouses of fuels and lubricants can be carried out in the following ways:
By draining petroleum products into gas station tanks:
from railway tanks;
when delivered in tank trucks;
through pipelines.
In the consignment notes drawn up in the case of delivery in tanks, the manufacturers-suppliers put down the shipment indicators:
The exact name of the petroleum product by brand;
Temperature, density and volume of oil product at the time of shipment;
Oil product weight.
When using the volume-mass method, at the time of acceptance of oil products, the volume and density of the product are measured under the same or reduced to the same conditions (temperature and pressure).
The volume of the oil product is determined from the calibration tables according to the measured level in tanks, railroad cisterns, ships' tanks, or according to the total capacity of the indicated containers. The volume can also be measured with a liquid meter.
The density of oil products in tanks and vehicles is determined in accordance with GOST 3900-85 "Oil and oil products. Methods for determining the density" by samples taken in accordance with GOST 2517-85.
The amount of oil products in units of mass at intake is determined by the formula:
Mpost. = Pconst. x Vconst.,
where Mpost. - mass of oil products;
Vconst. - the volume of oil products at the level measurement temperature (cubic meters);
Pconst. - the density of the oil product at the temperature of the level measurement at the time of receiving the oil products (kg / cubic meter).
Fuels and lubricants are a wide family of petroleum products used in automotive and other equipment. This category includes fuel obtained from oil, substances of machine components and assemblies, as well as special-purpose liquids. The main type of fuels and lubricants is fuel. It accounts for almost three quarters of all substances included in the group of fuels and lubricants.
The fuel component of fuels and lubricants is kerosene, aviation fuel, diesel fuel, gasoline, and natural gas. The lubricants are greases, gear oils and engine oils. Cooling and brake fluids are often distinguished into a separate group of fuels and lubricants. It should be noted that not all types of lubricants related to fuels and lubricants are of petroleum nature: some of them are prepared from silicon compounds.
Fuel as a type of fuels and lubricants
When internal combustion engines and diesel engines appeared and began to be widely used, they required special types of fuel for themselves. The initial raw material for him was oil and its derivatives. Both diesel fuel and gasoline are a complex mixture of hydrocarbons and special additives that improve the working properties of fuels and lubricants. The production of fuel mixtures is a complex technological process that includes multistage refining of oil and petroleum products.
Most often, in everyday life and in production where automotive technology is involved, you have to deal with different types of gasoline. In its production, they strive to find a balance between the ability to burn and resistance to detonation. By changing the composition of fuel components, its manufacturers receive gasolines that differ in knock resistance, which is externally reflected in the marking of the final product and the so-called octane number.
Lubricant materials
Lubricants can have a very different composition, but their purpose is the same - to eliminate harmful friction between the moving parts of machines and mechanisms that are forced to come into contact during operation. Modern standards make high demands on this category of fuels and lubricants. When choosing a lubricant, they are usually guided by the recommendations of the machine manufacturers and take into account scientifically developed specifications. Oil for a car is selected taking into account the type of engine and its power.
Special requirements are imposed on lubricants that have to work in systems with increased pressure. Where the gaps between the contacting parts are only hundredths of a millimeter, only purified and extremely homogeneous lubricants can be used that do not have impurities and inclusions. If this requirement is neglected, the units will quickly fail.
Fuels and lubricants stands for fuels and lubricants
Periodicals, technical documents, regulatory documents often contain this abbreviation.
Meanwhile, it designates various types of petroleum products that are widely used in the operation of vehicles.
What it is
The composition of fuels and lubricants includes: diesel and aviation fuel, gasoline, kerosene, natural and liquefied gas.
Lubricants include: engine and transmission oils, brake and cooling fluids.
If the organization decides to take into account the actually incurred fuel costs, then it is necessary to approve their validity for the write-off of fuels and lubricants.
Compensation
Compensation - a cash payment to reimburse an employee for expenses when performing official work in accordance with the legislation of the Russian Federation. Under article 188 of the Labor Code of the Russian Federation, a single trip for business purposes is also subject to payment.
In accordance with the general rules, the company may not take the fuel consumption rates proposed by the Ministry of Transport of the Russian Federation as a basis: very often the consumed volume actually exceeds the recommended standard.
It's important to know: the company has the right to set its own fuel consumption rates, including seasonal surcharges. The period and amount of accrual of winter allowances are drawn up by the relevant order of the regional authorities. In its absence, the employer can register these data in his order.
This document contains a link to the order of the Ministry of Transport of Russia, the brands of "official" cars are indicated, and restrictions are calculated. In the process of developing your own fuel standards, you should take into account transport conditions, technical condition cars, the degree of workload.
Pay
The cost of fuel and lubricants is not provided for by compensation for the operation of a personal car by an employee.
The current regulatory documents do not contain information on the inclusion of these costs in the composition of the corresponding compensation. The Labor Code separates the concepts of compensation (operation and depreciation) and cost recovery (fuels and lubricants).
Payments for a rented car are made monthly:
- 1200 rubles: a passenger car with an engine less than 2000 cc. cm;
- 1,500 rubles: a car with an engine over 2,000 cc. cm;
- 600 rubles: motorcycles.
The amounts quoted are insignificant considering the fact that this includes wear, refurbishment and service of the machine.
Calculation of the amount
Compensation for a rented car is not subject to personal income tax, insurance premiums within the limits determined by the additional agreement of the parties.
For proof in order to compensate, you must provide:
- Agreement on the rental of personal vehicles for the purpose of organizing business trips.
- Document on the state registration of the car: payment is provided only for the operation of personal property.
- The issued waybill of the established sample.
- Documents for the purchase of fuel and lubricants and other costs incurred when using a personal car for business trips.
Note: all documentation should be drawn up correctly: the presence of errors can lead to charges on the part of taxation.
The procedure for calculating the amount can be determined by an agreement or by a company-approved system. The exact amount of compensation is prescribed in the agreement or order of the manager.
Periodicity
The amount of the reimbursement should be included in the costs at the date of accrual. Usually they are debited to the account where the employee's salary is reflected.
If the employee is not required to travel on a daily basis, assigning a fixed amount of compensation is not an economically viable option. Usually, the amount of compensation is calculated in accordance with the actual number of days of using the car for the business needs of the company.
Example: an employee is assigned a payment of 2000 rubles. per month with 20 working days. The waybills are issued only for 16 days. As a result, the amount of compensation without personal income tax is 1600 rubles.
Payments are assigned subject to the availability of all the necessary documentation. Compensating employees for a rented car is a profitable tax solution if it fits within the organization's “profitable” framework. In reality, this happens extremely rarely.
It is now common practice to enter into agreements to rent workers' cars instead of reimbursing costs. Organizations include in expenses the amount of rent, depreciation and repair costs of the rented car.
How compensation for fuel and lubricants is carried out if the employee's personal car was used, see the explanations in the following video:
What is fuels and lubricants - decoding and description
Fuels and lubricants are "fuels and lubricants", various products made from oil. These products are classified as industrial, so their sale is carried out exclusively by specialized companies.
The manufacture of everything related to fuels and lubricants takes place in strict accordance with the accepted norms and requirements. Therefore, each batch must be accompanied by documentation with the results of laboratory tests, confirming its quality.
It is quite simple to buy fuel and lubricants today. In general, the concept of fuels and lubricants includes an extensive list of refined products used as:
- Fuel- gasoline, diesel, kerosene, associated petroleum gas.
- Lubricants- oils for motors and transmissions, as well as plastic substances.
- Technical fluids- antifreeze, antifreeze, brake fluid and so on.
Fuels and lubricants - products obtained as a result of the distillation of oil
Fuels related to fuels and lubricants
Since most of everything related to fuels and lubricants is fuel, let us dwell on its types in more detail:
- Petrol... Provides the operation of internal combustion engines. Differs in fast flammability, which is compulsory in mechanisms. When choosing the right fuel, one should be guided by such characteristics as composition, octane number (affecting detonation stability), vapor pressure, etc.
- Kerosene... Initially, it served as a lighting function. But the presence of special characteristics made it the main component of rocket fuel. This is a high indicator of the volatility and heat of combustion of TS 1 kerosene, good tolerance to low temperatures, and a decrease in friction between parts. Considering the latter property, it is often used as a lubricant as well.
- Diesel fuel... Its main varieties are low-viscosity and high-viscosity fuel. The first is used for freight transport and other high-speed equipment. The second is for low-speed engines such as industrial equipment, tractors, etc. Affordable fuel price, low explosiveness and high efficiency make it one of the most demanded.
Liquid natural gas, which is also used to fuel cars, is not a refined petroleum product. Therefore, according to accepted standards, it does not apply to fuels and lubricants.
Three main types of fuels related to fuels and lubricants
Lubricating oils as a type of fuels and lubricants
What does fuels and lubricants mean when it comes to oils? This oil product is an integral element of any mechanism, since its main task is to reduce friction between machine parts and protect them from wear. By consistency, lubricants are divided into:
- Semi-liquid.
- Plastic.
- Solid.
Their quality depends on the presence of additives in the composition - additional substances that improve performance. Supplements can improve one or several indicators at once. A distinction is made, for example, between anti-wear or detergents, which protect spare parts from the build-up of deposits.
Features of the composition of additives to engine oil
According to the method of manufacture, oils are divided into:
- Synthetic.
- Mineral.
- Semi-synthetic.
The latter are a symbiosis of substances obtained artificially with natural results of oil refining.
To make it immediately clear when looking at any package of fuels and lubricants what it is, each product has its own labeling. According to it, they determine for what purposes it is intended. These indicators include quality, viscosity, the presence of additives, compliance with a certain time of the year.
Varieties of fuels and lubricants from lubricated tubes to barrels of fuel
In this article, we highlighted what fuels and lubricants are, deciphered the abbreviation and told why certain products are used.
What is antifreeze
The information provided will be sufficient as an introductory material.
To learn more about what fuels and lubricants are and which of them are best suited for the set goals, please contact the specialists of the Ammox company.
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Operations with technical fluids
Document: Fuels and lubricants = petroleum products? Or what else cannot be traded to a single individual
Commentary on the letter of the State Committee
regulatory policy and entrepreneurship
dated June 21, 2004 No. 4123
Fuels and lubricants = petroleum products?
Or what else cannot be traded to a single individual
It is forbidden for a single-person individual to sell fuels and lubricants (hereinafter referred to as fuels and lubricants). Everything is short and very clear. The matter is small: to determine what is included in this concept. However, as indicated in the commented letter of the State Committee for Entrepreneurship of Ukraine, today the concept of "fuels and lubricants" is not standardized. Simply put, the normative does not clearly indicate which products are fuels and lubricants and which are not.
As for "Litol-24", here the logic is iron: according to GOST 21150-87 it is an anti-friction multi-purpose waterproof grease. And according to the manufacturing technology, it is a typical grease. Moreover, it is flammable. Why not a combustible and lubricant!
But with "Antifreeze" everything is not so simple. "Antifreeze" is a coolant, which is dedicated to GOST 28084-89. The main component of such liquids is ethylene glycol (dibasic alcohol).
Service Temporarily Unavailable
But if the concentrated coolant, which is ethylene glycol with a water content of no more than 5%, belongs to the group of flammable substances (that is, we can hardly talk about a fuel and lubricant), then its derivatives used in everyday life (in particular, Tosol-40 , Tosol-65), - fire and explosion proof. And they do not smear anything with them. True, they do have a code 38.20 according to the Harmonized Commodity Description and Coding System. Only now the arguments remained unclear why products with this code should be considered fuel and lubricants.
Moreover, following the letter, single-person individuals cannot be sold and:
- antiknock agents, antioxidants, gum inhibitors, thickeners, anticorrosive substances and other ready-made additives for petroleum products (including gasoline) sludge and other liquids used for the same purposes as petroleum products (code 3811);
- mixed alkylbenzenes and mixed alkylnaphthalenes, except for substances of heading 2707 or 2902 (code 3817);
- hydraulic brake fluids and other prepared fluids for hydraulic transmissions, not containing or containing less than 70 wt.% Petroleum or petroleum products obtained from bituminous minerals (code 3819).
To summarize: on the one hand, individual individuals who trade in various petroleum products and auto chemistry, in order to avoid conflict situations, will have to carefully review their assortment. On the other hand, while the normative legal acts have not established what should be understood by fuels and lubricants, the positions of those who do not intend to do this are also strong. After all, if the product is not flammable and does not lubricate anything, then why should it be considered fuel and lubricants?
